Tag: CAROSAI

Under the Cooperative Audit of Climate Change Adaptation Actions (CCAA), the INTOSAI Development Initiative (IDI), in partnership with the INTOSAI Working Group on Environmental Auditing (WGEA), supported 54 Supreme Audit Institutions (SAIs) of seven INTOSAI regions –  ASOSAI, AFROSAI-E, ARABOSAI (ongoing), CAROSAI, EUROSAI, OLACEFS, and PASAI – to strengthen their capacity to audit government responses to climate change adaptation. The initiative combined ISSAI-based cooperative performance audits with structured capacity development, enabling the 287 auditors of the participating SAI audit teams to enhance professional competencies while delivering nationally relevant audit results.

During Sharm El-Sheikh INCOSAI XXV, the General Court of Audit (GCA) of the Kingdom of Saudi Arabia organized a side event titled “FISP Meet & Greet”, bringing together beneficiaries of the Saudi Fund for Improved SAI Performance (FISP). The Saudi FISP is a funding initiative established by the GCA under the leadership of its President, H.E. Dr. Hussam Alangari. Since 2020, the GCA has allocated 1 million U.S. dollars annually to support the needs of Supreme Audit Institutions (SAIs) in developing countries, helping INTOSAI respond to the increasing demand for direct capacity-building assistance. By 2026, the fund had reached a total value of 7 million U.S. dollars, with continued growth anticipated.

Supreme Audit Institutions (SAIs) and the International Organization of Supreme Audit Institutions (INTOSAI) have increasingly positioned themselves as key actors in advancing sustainable development. Successive INTOSAI strategic plans (2017–2022 and 2023–2028) identify the contribution of SAIs to the implementation, follow-up, and review of the Sustainable Development Goals (SDGs) as a strategic priority. This longstanding commitment has provided an enabling institutional framework that has stimulated numerous initiatives— often supported by the INTOSAI Development Initiative (IDI) — and yielded a growing set of tools, methodologies, and audit reports across diverse sectors and SDG targets.

At the XXV INCOSAI, a dedicated side event celebrated INTOSAI’s formal recognition of the Professional Education for Supreme Audit Institution (SAI) Auditors (PESA) qualification, highlighted the launch of INTOSAI co-branding and the Arabic version of the qualification, and supported a key motion at INCOSAI. The INTOSAI community came together to support PESA in its journey, including Supreme Audit Institutions, (SAIs), experts, and partners who had contributed to professionalising public sector auditing.

Numerous INTOSAI bodies, regional organizations and other affiliated groups were represented at booth spaces throughout the INCOSAI.

A successful INCOSAI is reflected in broad knowledge exchange, meaningful dialogue, strengthened international cooperation, and collective decision-making on priority matters. During the Congress, and at the preceding 79th INTOSAI Governing Board meeting, the INTOSAI community convened to present, deliberate, and reach consensus on several significant issues, including the adoption of the triennial budget, the endorsement of new professional pronouncements, the approval of the Sharm El-Sheikh Declaration, and the appointment of new INTOSAI Governing Board members, among other important outcomes.

SAI Belize is not a fully independent institution. While its legal mandate allows for audits to be carried out as deemed necessary, the Office is dependent on respective line ministries for the hiring of staff and approval of budget. In March 2025, I was appointed  as the new Auditor General, and have dedicated the first six months of my term to carry out awareness sessions with different stakeholders to introduce the conversation of why SAI Belize should enhance its independence. 

Have you ever wondered what happens when public funds meant to mitigate climate change are not spent wisely? Or how legal compliance in the use of these funds could make or break our efforts to build resilient communities? As auditors, we often find ourselves at the crossroads of these crucial questions. In a world increasingly defined by climate change impacts, the role of Supreme Audit Institutions (SAIs) has never been more vital. We are the guardians of not just accountability but also of ensuring that every dollar and every decision counts toward a sustainable future.

In September 2017, the Caribbean Island of St. Maarten experienced a catastrophic natural disaster as Hurricane Irma made landfall. The aftermath saw the island’s infrastructure significantly damaged or destroyed. Except for the military, communication, such as the Internet and mobile networks, were available intermittently, leading to sporadic contact with external entities. Efforts were quickly made to evacuate tourists and other visitors from the island while coordinating the arrival of humanitarian aid to provide shelter, food, and support to the impacted residents.

Public sector auditing on small islands presents unique challenges, ranging from limited resources and capacity constraints, to susceptibility to national and environmental disasters, highlighting the complexity of ensuring accountability and transparency in these geographically constrained and vulnerable regions.

During the 12th Caribbean Organisation of Supreme Audit Institutions (CAROSAI) Congress in Aruba, the Capacity Building Committee meeting at the 24th INCOSAI conference in Brazil, and the INTOSAI Donor Cooperation meetings in Jamaica, the Court of Audit Aruba had the opportunity of sharing its results and experiences in conducting the SAI Performance Measurement Framework (PMF) assessment. This assessment played a pivotal role in shaping SAI Aruba’s strategic direction, and subsequently, initiated a systematic capacity-building process supported by active participation in the IDI’s Strategy, Performance, Measurement and Reporting (SPMR) initiative.

The COVID-19 Pandemic is more than a health crisis; it impacts the political, social, economic, religious and financial structures of the entire world. Pandemic impacts have also prompted changes in audit practices. The Caribbean Organization of Supreme Audit Institutions (CAROSAI) implemented a survey in May 2020 to explore…

The three-day INTOSAI-Regions Coordination Platform (IRCP) united global bodies and regions to explore synergies, address the INTOSAI value chain and crosscutting priorities, and foster an integrative approach in developing solutions and aligning efforts. The meeting kicked off with a new approach…